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    <title>2019 (6) TMI 338 - ITAT DELHI</title>
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    <description>The Tribunal set aside the order of ld. CIT(A) due to procedural irregularities, lack of opportunity for the assessee to present its case, and failure to consider all documentary evidence. The Tribunal directed a re-decision on merit, emphasizing the importance of providing the assessee with a reasonable opportunity to be heard. The appeal of the assessee was allowed for statistical purposes, highlighting the necessity of following due process and considering all relevant evidence before making decisions.</description>
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      <description>The Tribunal set aside the order of ld. CIT(A) due to procedural irregularities, lack of opportunity for the assessee to present its case, and failure to consider all documentary evidence. The Tribunal directed a re-decision on merit, emphasizing the importance of providing the assessee with a reasonable opportunity to be heard. The appeal of the assessee was allowed for statistical purposes, highlighting the necessity of following due process and considering all relevant evidence before making decisions.</description>
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